General Manual of Zakat

Zakat, Tax, and customs authority The Council of Ministers issued a Resolution No. (570) dated 22 Ramadan 1442H corresponding to 4 May 2021 entailing to merge the General Authority for Zakat and Tax and the Saudi Customs Authority in one entity named Zakat, Tax and Customs Authority (ZATCA), which works on levying Zakat, collecting tax and customs duties and achieving the highest degree of compliance by tax and Zakat payers per the best practices and highest efficiency. ZATCA seeks to enable the Kingdom to be a global logistic hub by facilitating trade, protecting national security, and organizing and managing all activities related to customs work and ports in a way that guarantees leveling up its efficiency, productivity and competitiveness. This will be achieved though providing high-quality, client-centered services per the best practices.. Royal Decree on 29/06/1370 AH which stipulates that Zakat shall be collected from Saudis. Implementing regulations for collecting zakat Ministerial Resolution No. (394) dated 07/08/1370 AH establishing the Zakat Authority. Royal Decree No. (M/40) issued on 7/2/1405/AH which contained the order to collect Zakat in full from all companies, institutions, others, and individuals who are subject to Zakat. Then, the Executive Regulations of the Royal Decree No. (M/40) was issued under the Ministerial Resolution No. (2082), dated 01/06/1438 AH. On 20/07/1438 AH, ZACTA was formed under the Council of Ministers’ Reso-lution No. (465), which contains approval of ZATCA’s Regulations. Pursuant to Ministerial Resolution No. (2216) issued on 07/07/1440 AH, which is effective on or after January 1, 2019 AD, The Executive Regulations for Levying Zakat was issued